Diseño de un sistema de control interno para la gestión de inventarios en la empresa “EDIBESA” de la ciudad de Loja, periodo 2023
In the context in which companies currently develop, internal control plays a fundamental role in ensuring efficient and competitive business performance, through the COSO III framework that has emerged as a leading model for designing, implementing, and evaluating effectiveness in each of the organ...
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| Format: | bachelorThesis |
| Jezik: | spa |
| Izdano: |
2024
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| Teme: | |
| Online pristup: | https://dspace.unl.edu.ec/jspui/handle/123456789/30968 |
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Dodaj oznaku | Sažetak: | In the context in which companies currently develop, internal control plays a fundamental role in ensuring efficient and competitive business performance, through the COSO III framework that has emerged as a leading model for designing, implementing, and evaluating effectiveness in each of the organizational areas, particularly in inventory management. The research aims to design an internal control system for inventory management in the company EDIBESA, located in the city of Loja, for the year 2023, considering a quantitative and qualitative approach through the application of scientific, deductive, inductive, and analytical methods, in which the inventory area of the business entity was analyzed through the application of an Internal Control Questionnaire based on the COSO III framework administered to the manager of the company. It was determined that the absence of a well-defined internal control system and the lack of specific policy and procedure models are the main issues threatening operational efficiency. Finally,a proposal of an internal control system was developed to carry out these processes properly. The conclusions indicate that the findings highlight the urgent need of develop and implement clear policies and procedures to mitigate associated risks, improve internal coordination, and ensure the integrity of inventories, thus contributing to the organizational and commercial development in the area, offering an internal control model that may be also replicated by others companies in the sector. |
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